Rethinking Managerial Control in the Contemporary Context

Jean Yves Le Corre, Thierry Burger-Helmchen*

*Corresponding author for this work

Research output: Chapter in Book or Report/Conference proceedingChapterpeer-review

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Abstract

Classical managerial control theories mostly focus on performance indicators, like the number of pieces produced. More recent theories focus on behavior control. All theories are specialized in controlling a specific unit of the firm, i.e., the employee, the team, or a subsystem. Therefore, agency theory-based control and system-based control have their limits. In this chapter, we advocate for a more holistic approach that takes into account the culture of the firm but also of the geographic region studied. Indigenous research is presented as a possible way to improve managerial control and harmonize western and eastern countries’ views on managerial control (we take several examples from North America, Europe, and China). We also propose a general guideline for conducting indigenous research on managerial control. Finally, we raise some concerns about the risk of using control to spread specific ideologies in firms that can be harmful in the long run.
Translated title of the contribution当代语境下管理控制的再思考
Original languageEnglish
Title of host publicationIntegrated Science
EditorsNima Rezaei
PublisherSpringer,Cham
Pages419-438
Number of pages19
Volume1
Edition 1
ISBN (Electronic)978-3-030-65273-9
ISBN (Print)978-3-030-65272-2
DOIs
Publication statusPublished - 17 Jun 2021

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